UK residency checker: Statutory Residence Test

It takes you through the Statutory Residence Test step by step, asking about your days in the UK, your work, your homes and your family ties. It then shows whether you are likely to be UK resident or non-resident for the tax year, and which part of the test decided it.

There are three stages. First, the automatic overseas tests, which if met make you non-resident. Second, the automatic UK tests, which if met make you resident. Third, if neither applies, the sufficient ties test, which combines your UK ties with the number of days you spent here.

You are non-resident if you spent fewer than 16 days in the UK and were resident in at least one of the previous three years. Or fewer than 46 days if you were resident in none of them. Or if you work full-time overseas with fewer than 91 UK days and fewer than 31 days working over three hours in the UK.

You are resident if you spent 183 or more days in the UK. Or if you had a UK home for at least 91 consecutive days with 30 or more of those in the tax year, were present there for at least 30 days, and had no overseas home or spent under 30 days in it. Or if you worked full-time in the UK over a 365-day period.

The ties are family, accommodation, work, 90-day and, for those who were resident recently, country. The number that count depends on days spent in the UK. For example, a leaver spending 46 to 90 days has UK residence if at least three ties apply, and an arriver spending 91 to 120 days needs at least three.

Generally a day when you are in the UK at midnight at the end of the day. There are exceptions, including limited days of transit, and days spent in the UK due to exceptional circumstances. The checker asks about your days in a straightforward way and notes where exceptions might apply.

It identifies where split-year treatment might be relevant if you arrive or leave part way through a tax year, but it does not carry out a full split-year analysis. Split-year treatment depends on specific cases and evidence, so talk to an adviser if you move during the year.

You choose the tax year, which runs from 6 April to 5 April. The default is 2026/27. You can run the test for past years as well, but you should not rely on that for historic filings without checking your facts.

No. Non-residents are still taxable on UK-source income such as rent from UK property, and on gains from UK land and certain UK property interests. Residence changes the scope of UK tax and how double tax treaties apply. The result is the start of the analysis, not the end.

It shows whether you are likely to become resident in a given year based on your planned days and ties, as an arriver. If you do become resident after at least ten years away, the 4-year foreign income and gains regime may be available, so the date you become resident matters.

It shows whether your planned days and ties would make you non-resident, as a leaver. Leavers generally need fewer ties to remain resident, because the test is stricter for them. Leaving also raises questions on temporary non-residence, capital gains and the inheritance tax tail, which the checker does not decide.

The test depends on facts and evidence, such as exact days, the meaning of home, and the amount of work done. Small differences can change the outcome. The checker uses what you tell it, and it cannot assess your records. Keep a diary of days and evidence of your ties.

No. It is an indicative result based on your answers and not a determination or advice. Only your facts, assessed against the legislation, decide your residence. If the result affects a significant decision, such as a move or a sale, get specific advice first.

We use your answers to produce the result. If you give your email address, we show you the full breakdown on screen and may contact you under our privacy policy. We do not sell data, and you can ask for it to be deleted. The privacy policy lists the services we use.

Borderline results, such as one day short of a threshold or a tie that could go either way, are where careful advice pays for itself. Keep records, avoid assuming the best case, and speak to us. We can look at timing, evidence and options before you act.